1. This is a notice under section 91FH(4) of the Tax Administration Act 1994.
2. Product Ruling BR Prd 14/05 was made on Friday
20 June 2014 and replaces Product Ruling BR Prd 12/05.
3. Product Ruling BR Prd 14/05 will be published:
- on the Inland Revenue website
www.ird.govt.nz/technical-tax/product-rulings/
2014/
on or before Tuesday 1 July 2014; and
- in Inland Revenue's Tax Information Bulletin, Vol. 26, No. 7, of August 2014.
Dated this 23rd day of June 2014.
DINESH GUPTA, Manager, Taxpayer Rulings, Office of the Chief Tax Counsel, Inland Revenue.